2023-2024 Course Catalog

ACCT 2251 Financial Accounting

This course, the first of the two consecutive courses in financial and managerial accounting, is designed to develop basic accounting knowledge of students in the following areas: generally accepted accounting principles and concepts, accounting cycle, preparation of financial statements, cash management, accounting for merchandising operations, receivables, inventory, current and long-term liabilities, long-term assets, stock transactions and financial statement analysis.


4 cr


Fall, Spring